Oriole Company sells 440 units of its products for $15 each to Whispering Winds Inc for cash. Oriole allows Whispering Winds to return any unused product within 30 days and receive a full refund. The cost of each product is $7. To determine the transaction price, Oriole decides that the approach that is most predictive of the amount of consideration to which it will be entitled is the probabilityweighted amount. Using the probability-weighted amount, Oriole estimates that (1) 9 products will be returned, and (2) the returned products are expected to be resold at a profit. Prepare the journal entries for Oriole at the time of the sale to Whispering Winds including apy expected returns. The company follows IFRS. (Credit account tities are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter " 0 " for the amounts. List all debit entries before credit entries.) Prepare the journal entries for Oriole at the time of the sale to Whisperin, nds including any expected returns. The company follows IFRS. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter "0" for the amounts. List all debit entries before credit entries.)